81R1268 KLA-D
By: Farrar H.B. No. 4088
A BILL TO BE ENTITLED
AN ACT
relating to the rate of the motor vehicle sales and use tax imposed
on certain motor vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.001, Tax Code, is amended by adding
Subdivision (20) to read as follows:
(20) "Hybrid motor vehicle" means a motor vehicle that
draws propulsion energy from both gasoline or conventional diesel
fuel and a rechargeable energy storage system.
SECTION 2. Section 152.021, Tax Code, is amended by
amending Subsection (b) and adding Subsection (c) to read as
follows:
(b) Except as provided by Subsection (c), the [The] tax rate
is 6-1/4 percent of the total consideration.
(c) The tax rate for a hybrid motor vehicle, other than a
plug-in hybrid electric motor vehicle as defined by Section
152.0902(a), is 3.125 percent of the total consideration.
SECTION 3. Section 152.022(b), Tax Code, is amended to read
as follows:
(b) The tax is imposed at the appropriate rate prescribed by
Section 152.021 on [rate is 6-1/4 percent of] the total
consideration.
SECTION 4. Section 152.026(b), Tax Code, is amended to read
as follows:
(b) The tax rate is 10 percent of the gross rental receipts
from the rental of a rented motor vehicle for 30 days or less. The
tax on [and 6-1/4 percent of] the gross rental receipts from the
rental of a rented motor vehicle for longer than 30 days is imposed
at the appropriate rate prescribed by Section 152.021.
SECTION 5. Section 152.028(b), Tax Code, is amended to read
as follows:
(b) The tax is imposed at the appropriate rate prescribed by
Section 152.021 on [rate is 6-1/4 percent of] the total
consideration.
SECTION 6. Subchapter E, Chapter 152, Tax Code, is amended
by adding Section 152.0902 to read as follows:
Sec. 152.0902. CERTAIN PLUG-IN ELECTRIC MOTOR VEHICLES.
(a) In this section:
(1) "Plug-in electric motor vehicle" means a motor
vehicle that is powered exclusively by an electric motor supplied
by batteries that can be charged from an external electrical
outlet.
(2) "Plug-in hybrid electric motor vehicle" means a
motor vehicle that draws propulsion energy from both gasoline or
conventional diesel fuel and batteries that can be charged from an
external electrical outlet.
(b) The taxes imposed by this chapter do not apply to the
sale or use of a plug-in electric motor vehicle or plug-in hybrid
electric motor vehicle.
SECTION 7. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 8. This Act takes effect September 1, 2009.